Abacus
1998 - 2023
Current editor(s): G.W. Dean and S. Jones From Accounting Foundation, University of Sydney Bibliographic data for series maintained by Wiley Content Delivery (). Access Statistics for this journal.
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Volume 59, month 06, 2023
- Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link pp. 493-540

- Sudipta Bose and Chuan Yu
- The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China pp. 541-569

- Xingtong Fang, Kaigang He, Beilei Mei and Jianfang Ye
- Disentangling Sentiment from Cyclicality in Firm Capital Structure pp. 570-605

- Haitham A. Al‐Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh and Brendan J. Lambe
- An Empirical Investigation of the Effect of CFO Power on Disclosure Quality pp. 606-649

- Lutfa Tilat Ferdous, Kamran Ahmed and Darren Henry
- Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels pp. 650-696

- Sarowar Hossain, Jeff Coulton and Jenny Jing Wang
Volume 59, month 03, 2023
- SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA pp. 1-5

- Liansheng Wu and Jason Xiao
- Should More Internally Generated Intangible Assets Be Recognized? A Commentary pp. 6-31

- Xuejing Xie and Weiguo Zhang
- When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences pp. 32-75

- Le Lin, Ke Liao and Deren Xie
- Corporate Innovation and Disclosure Strategy pp. 76-133

- Zheyuan Zhang, Huiying Wu, Sammy Xiaoyan Ying and Jiaxing You
- Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China pp. 134-162

- Huilong Liu, Jianqiu Liu, Hong Wang and Dan Yang
- Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China pp. 163-196

- Ruichang Lu, Weijia He and Xiaojun Zhang
- Multiple Large Shareholders and Financial Reporting Quality: Evidence from China pp. 197-229

- Rongli Yuan, Yadong Han and Zhanliao Chen
- Audit Effort and Stock Price Crash Risk pp. 230-257

- Xiaomei Han, Wei Luo, Liansheng Wu and Wei Zhou
- Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts pp. 258-299

- Meng Lyu, Xiaojie Christine Sun and Bing Wang
- Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management pp. 300-339

- Ran An, Wentao Li, Di Wang, Yanyan Wang and Lisheng Yu
- The Effect of Audit Partner Diversity on Audit Quality: Evidence from China pp. 340-380

- Kevin Koh, Li Li, Xuejiao Liu and Chunfei Wang
- Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments pp. 381-410

- Lijing Tong, Bin Wu and Min Zhang
- The Benefit of Frequent Corporate Philanthropy pp. 411-436

- Bingxuan Lin, Jianhua Liu, Rui Lu and Liang Sun
- I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance pp. 437-465

- Xin Wang, Jiacai Xiong, Caiyue Ouyang and Feida Zhang
- A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms pp. 466-492

- Chengfang Wang, Tingting Ye, Jiyuan Li and Changli Zeng
Volume 58, month 12, 2022
- Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements pp. 603-647

- Edward Jones, Hao Li and Oluwagbenga Adamolekun
- The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis pp. 648-678

- A. William Richardson and Kevin Veenstra
- Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility pp. 679-713

- Muzhi Wang and Weichen Yan
- Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading? pp. 714-741

- Tao Chen and Andreas Karathanasopoulos
- Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements pp. 742-758

- Seet‐Koh Tan
- Who's Greenwashing Via the Media and What are the Consequences? Evidence From China pp. 759-786

- Jerry Cao, Robert Faff, Jing He and Yong Li
Volume 58, month 09, 2022
- The Effect of Dialect Sharing on Corporate Cash Holdings in China pp. 393-431

- Guoqiang Hu, Jason Zezhong Xiao and Yuhan Zhen
- Regulation‐induced Disclosures: Evidence of Information Overload? pp. 432-478

- Joost Impink, Mari Paananen and Annelies Renders
- The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties pp. 479-522

- Nathan Zhenghang Zhu, Kun Tracy Wang and Mark Wilson
- The Capitalization Effect of Imputation Credits on Expected Stock Returns pp. 523-566

- Anh Le, Xiangkang Yin and Jing Zhao
- Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity pp. 567-588

- Jonathan A. Batten, Harald Kinateder and Niklas Wagner
- Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data pp. 589-602

- Gholam R. Amin, Osama El‐Temtamy and Samy Garas
Volume 58, month 06, 2022
- Concepts‐based Accounting Standards pp. 209-232

- Mark Penno
- Individuating Assets and Liabilities in Financial Accounting pp. 233-261

- Brian A. Rutherford
- An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2 pp. 262-299

- Tuba Toksoz
- Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940 pp. 300-333

- John Richard Edwards and Trevor Boyns
- How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation pp. 334-364

- Kevin Holland, Sarah Lindop and Nor Shaipah Abdul Wahab
- Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses pp. 365-392

- Youngdeok Lim and Hyung Il Oh
Volume 58, month 03, 2022
- Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal pp. 1-23

- Jonathan Batten, Igor LonČarski and Peter G. Szilagyi
- Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence pp. 24-61

- Daniel Czaja and Florian Röder
- Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study pp. 62-104

- Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
- Misvaluation and the Asset Growth Anomaly pp. 105-141

- Neophytos Lambertides
- Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK pp. 142-173

- Lorenzo Simoni, Stefan Schaper and Christian Nielsen
- Terrorism and Corporate Tax Avoidance pp. 174-208

- Haoran Xu and William J. Moser
Volume 57, month 12, 2021
- Detecting Real Activities Manipulation: Beyond Performance Matching pp. 619-653

- Thomas A. Gilliam
- CEO Network Centrality and the Likelihood of Financial Reporting Fraud pp. 654-678

- Salim Chahine, Yiwei Fang, Iftekhar Hasan and Mohamad Mazboudi
- Momentum, Reversals, and Business Cycle Turning Points pp. 679-708

- Byoung‐Kyu Min and Yuchao Xiao
- Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance pp. 709-736

- Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas and David Windisch
- Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality pp. 737-779

- Hao Yang, Laura Le Luo and Asit Bhattacharyya
- The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools pp. 780-809

- Keith A. Houghton, Nancy Bagranoff and Christine Jubb
Volume 57, month 09, 2021
- Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders pp. 407-420

- D. Dichev Ilia
- Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness pp. 421-467

- Baljit K. Sidhu and Chuan Yu
- Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach pp. 468-501

- Ferhat D. Zengul, Nurettin Oner, James D. Byrd and Arline Savage
- Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital pp. 502-556

- Solomon Opare, Muhammad Nurul Houqe and Tony van Zijl
- Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes pp. 557-592

- Elaine Stewart and Ciaran Connolly
- 55 years of Abacus: Evolution of Research Streams and Future Research Directions pp. 593-618

- Guilherme Belloque, Martina K Linnenluecke, Mauricio Marrone, Abhay K Singh and Rui Xue
Volume 57, month 06, 2021
- Asset Redeployability and Corporate Tax Avoidance pp. 183-219

- Mostafa Monzur Hasan, Ahsan Habib and Nurul Alam
- Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities pp. 220-250

- Steve Fortin, Ahmad Hammami and Michel Magnan
- The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy pp. 251-296

- Reinhard Schrank
- Executive Compensation and Company Valuation pp. 297-324

- Andreas Schueler
- The Macbeth Factor: The Dark Side of Achievement‐driving Analysts pp. 325-361

- K. Hung Chan, Ray R. Wang and Ruixin Wang
- Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China pp. 362-405

- Lihong Wang, Shaoqing Kang and Hongjun Wu
Volume 57, month 03, 2021
- The Effect of Auditor Style on Reporting Quality: Evidence from Germany pp. 1-26

- Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra and Jan Van Dalen
- Choosing the Level of Significance: A Decision‐theoretic Approach pp. 27-71

- Jae Kim and In Choi
- Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm pp. 72-100

- Martin Carlsson‐Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell
- Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures pp. 101-125

- Paul A. Griffin, David Lont and Kurt Purdon
- The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator pp. 126-152

- Alan Sangster
- Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign pp. 153-182

- Qinglu Jin, Yuchao Jin, Gary Gang Tian and Yang Xuan
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